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On 12 February 2014, the ATO issued the following 6 Class Rulings:

  • CR 2014/16 Income tax: Downer EDI Limited Long Term Incentive Plan
  • CR 2014/17 Income tax: Queensland University of Technology - Early Retirement Scheme 2014
  • CR 2014/18 Income tax: Bradken Limited early retirement scheme 
  • CR 2014/19 Income tax: foreign income tax offset: Brazilian tax paid on employment income by Vale S.A. employees 
  • CR 2014/20 Income tax: NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA) 
  • CR 2014/21 Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)

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